Chrisha is a limited liability company. You have been employed as the Assistant Financial Controller and have been assigned to prepare the year-end financial statements, in particular the Statement of Comprehensive Income. After a detailed discussion with your supervisor, you were presented with the following trial balance as of 31 December 2019: Dr $000 Cr $000 250 Distribution costs Administrative expenses 126 Salaries 1,180 Discounts received 88 Sales 9,427 Property expenses 290 Returns inward 166 Cash 27 Insurance 130 Purchases 6,248 Inventory at 1 January 2018 610 Bank 311 Loan note interest 58 Share premium account 350 Retained earnings at 1 January 2018 875 Allowance for receivables at 1 January 2018 70 Trade payables Trade receivables 507 1,700 7% Loan notes 822 Receivables expense 260 $1 Ordinary shares 2,850 Dividends paid: 200 Final for year ended 31 December 2018 Land at cost 1.295 Buildings at cost 2,640 Motor vehicles at cost 420